Tasmanian Numbered Acts

DEBITS DUTIES ACT 2001 (NO. 16 OF 2001)

- Act 16 of 2001
- Royal Assent 26 April 2001

TABLE OF PROVISIONS

           Long Title

   PART 1 - Preliminary

   1.      Short title
   2.      Commencement
   3.      Interpretation
   4.      Duty debt to Crown
   5.      Act read together with Taxation Administration Act 1997

   PART 2 - Debits Duty Division 1 - Interpretation of Part

   6.      Interpretation of Part 2

           Division 2 - Registration

   7.      Registration as financial institution
   8.      Surrender of certificate of registration by financial institution

           Division 3 - Returns

   9.      Monthly returns by financial institutions

           Division 4 - Duty payable

   10.     Duty payable by financial institutions
   11.     Duty payable by account holder
   12.     Joint and several liability
   13.     Separate debits
   14.     Assessment by Commissioner
   15.     Recovery of duty by financial institutions

           Division 5 - Exempt accounts

   16.     Meaning of exempt account
   17.     Treating exempt accounts
   18.     Ceasing to be exempt account
   19.     Returns in relation to exempt accounts

           Division 6 - Certificate of exemption

   20.     Application for certificate of exemption
   21.     Grant of certificate of exemption
   22.     Period of certificate of exemption
   23.     Authority of certificate
   24.     Notification of changes
   25.     Revocation of certificate of exemption
   26.     Offences relating to certificate of exemption

   PART 3 - Credit card transactions Division 1 - Interpretation of
   Part

   27.     Interpretation of Part 3

           Division 2 - Registration as credit card provider

   28.     Registration as credit card provider
   29.     Surrender of certificate of registration by credit card provider

           Division 3 - Returns

   30.     Monthly returns by registered credit card providers
   31.     Duty payable
   32.     Transaction with unregistered credit card provider

           Division 4 - Recovery of duty

   33.     Recovery of duty by registered credit card providers

   PART 4 - Miscellaneous

   34.     Regulations
   35.     Savings and transitional provisions
   36.     Administration of Act
           SCHEDULE 1


[ Note: This table has been automatically generated and may be incomplete. ]